# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二条 (Supplementary Provisions, Article 2)

This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4259-16/art-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第二条 (Supplementary Provisions, Article 2)（財産債務明細書の記載事項に関する経過措置） — address `suppl-4259-16/art-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4259-16/art-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4259-16/art-2
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

---

### 第二条（財産債務明細書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in a Statement of Property and Liabilities
<sup>caption: machine translation, not official</sup>
<sup>suppl-4259-16/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4259-16/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4259-16/art-2</sup>

**第一項**  改正後の所得税法施行規則（以下「新規則」という。）第百五条（財産債務明細書の記載事項）の規定は、平成二十五年分以後の所得税について適用し、平成二十四年分以前の所得税については、なお従前の例による。
<sup>suppl-4259-16/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4259-16/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4259-16/art-2/par-1</sup>
The provisions of Article 105 (Matters to Be Stated in a Statement of Property and Liabilities) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") apply to income tax for 2013 and thereafter, and the provisions then in force continue to govern income tax for 2012 or earlier.
<sup>machine translation, not official</sup>

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-103, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27